New taxAdoptedEnergy excise dutiesNational

Capacity mechanism cost allocation tax on electricity

New tax financing the capacity mechanism that secures electricity supply. Its implementing rules were published on 9 October 2026; the first delivery period runs from 1 November 2026 to 31 March 2027.

Impact on public finances

No official estimate found for this measure.

Effective date
1 November 2026

Measure impact

The tax is based on the power drawn from the grid, with no fixed rate. For the first period, the instalment set by ministerial order covers network losses and is owed by RTE (24.36%) and Enedis (75.64%), i.e. €124.9m. Its cost is in principle passed on in electricity prices.

Official references

Law number: Art. 19 LF 2025 et art. 74 LF 2026 ; décret n° 2026-936 du 8 octobre 2026
Official Journal: JORF n° 0236 du 9 octobre 2026

Sources

9 October 2026

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

67%
2 / 3 steps
Pending
1 November 2026

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Début de la première période de livraison du mécanisme de capacité
Completed
9 October 2026

Publication in Official Journal

Publication
Publication du décret n° 2026-936 et de l'arrêté fixant le premier acompte
Completed
14 February 2025

President of the Republic signature

Promulgation

Publication au Journal officiel

Création de la taxe par l'article 19 de la loi de finances pour 2025